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Correspondence 0001883085-24-000161 from Pagaya Technologies Ltd. (PGY)

Pagaya Technologies Ltd.
Date: Oct. 8, 2024 · CIK: 0001883085 · Accession: 0001883085-24-000161

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File numbers found in text: 001-41430

Referenced dates: September 12, 2024

Date
October 7, 2024
Author
By: /s/ Evangelos Perros
Form
CORRESP
Company
Pagaya Technologies Ltd.

Letter

Document

VIA EDGAR

October 7, 2024

Office of Finance

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E. Washington, D.C. 20549-3628 Attn: Yolanda Guobadia

Yong Kim

Re: Pagaya Technologies Ltd.

Annual Report on Form 20-F for the fiscal year ended December 31, 2023

File No. 001-41430

To the Staff of the Division of Corporation Finance:

On behalf of Pagaya Technologies Ltd. (the “Company”), we are submitting this letter in response to the comment letter of the Staff of the Securities and Exchange Commission (the “Staff”) dated September 12, 2024, relating to the Company’s Annual Report on Form 20-F for the fiscal year ended December 31, 2023. In that letter, you requested that the Company respond to the comments contained in the letter within ten business days or advise the Staff when the Company will respond. Due to an administrative issue, the Company did not receive the letter until October 3, 2024. The Company has been working diligently in addressing the Staff’s comments since that date, but given the administrative issue, management would like to request more time to thoroughly address the Staff’s comments. The Company respectfully requests an extension of the original due date requested by the Staff of ten business days from the date of your correspondence. We anticipate that the Company’s response will be submitted to your office no later than October 18, 2024.

We greatly appreciate the Staff’s consideration of this extension request.

Very truly yours,
By: /s/ Evangelos Perros

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CORRESP
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Document

VIA EDGAR

October 7, 2024

Office of Finance

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.
Washington, D.C. 20549-3628
Attn:    Yolanda Guobadia

            Yong Kim

Re: Pagaya Technologies Ltd.

Annual Report on Form 20-F for the fiscal year ended December 31, 2023

File No. 001-41430

To the Staff of the Division of Corporation Finance:

On behalf of Pagaya Technologies Ltd. (the “Company”), we are submitting this letter in response to the comment letter of the Staff of the Securities and Exchange Commission (the “Staff”) dated September 12, 2024, relating to the Company’s Annual Report on Form 20-F for the fiscal year ended December 31, 2023. In that letter, you requested that the Company respond to the comments contained in the letter within ten business days or advise the Staff when the Company will respond. Due to an administrative issue, the Company did not receive the letter until October 3, 2024. The Company has been working diligently in addressing the Staff’s comments since that date, but given the administrative issue, management would like to request more time to thoroughly address the Staff’s comments. The Company respectfully requests an extension of the original due date requested by the Staff of ten business days from the date of your correspondence. We anticipate that the Company’s response will be submitted to your office no later than October 18, 2024.

We greatly appreciate the Staff’s consideration of this extension request.

Very truly yours,

By:    /s/ Evangelos Perros

    Evangelos Perros, Chief Financial Officer

cc:    Byron Rooney

    Davis Polk & Wardwell LLP